CLA-2-49:OT:RR:NC:2:234
Mr. Anthony Tennariello
PricewaterhouseCoopers LLP
300 Madison Avenue
New York, NY 10017
RE: The tariff classification of a photobook from Germany
Dear Mr. Tennariello:
In your letter dated April 30, 2008, you requested a tariff classification ruling. On May 8, 2008, we responded with a request for a sample of your product. You resubmitted your request on May 19, 2008 and submitted a sample to our office.
Two samples designated as the “My CeWe PhotoBook” was submitted for our examination and will be returned to you as requested. The samples include a hardbound book and a stapled booklet. You state in your letter that the photobook is available in variations of bindings and covers. It is a customized photobook created from template options that can be edited to the customer’s liking or created directly from downloadable software. The photos are laser printed on fine high gloss paper in either color or black & white and bound to the customer’s selection. The books measure approximately 22 cm x 30 cm and have a minimum of 26 pages and a maximum of 98 pages. The finished photobooks are individually packaged in plastic bags and packed in sturdy cardboard for shipment to the consumer.
The applicable subheading for the “My CeWe Photobook” (booklet & hardcover) will be 4901.99.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: other: other: other, art and pictorial books: valued $5 or more each. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division